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PeerBasis
Compensation Comparability Determination

Junior Achievement Of Southern Ma

Executive Director / CEO

EIN 043193575
MA · NTEE Q320
FY ending 2023-06-30
June 9, 2026

This analysis benchmarks the total compensation of Jeffrey Pelletier, Executive Director / CEO ($90,424) against every comparable organization that fit the selection criteria — 37 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 65th percentile of comparable organizationswithin the typical range

Benchmarked executive: Jeffrey Pelletier — reported title “PRESIDENT & CEO”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

37 organizations qualified on sector, size, and geography 37 within the band form the benchmarked peer set.

Distribution of comparable compensation

$15,324 total compensation of comparable organizations → $249,997 $90,424
$30,15610th
$55,78425th
$84,946Median
$98,55775th
$115,53690th
$90,424This org · 65th
p10$30,156
p25$55,784
p50$84,946
p75$98,557
p90$115,536
$90,424

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to MA cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Junior Achievement Of Eastern North NC$345,533 President And Ceo $105,074 $114,328 2025
Thomas Jefferson Institute For The Study Of World Politics DC$365,689 President $256,004 $249,997 2023
Soul Foundation Inc MD$372,845 Chair $96,921 $97,942 2024
Georgie Badiel Foundation Inc NY$373,925 Ceo $98,010 $98,557 2023
Junior Achievement Of The Ocoee Region TN$310,470 President $93,593 $103,597 2025
Conservation Through Poverty Alleviation International Inc MA$387,360 Managing Director $49,763 $48,335 2024
Junior Achievement Of The Michigan MI$390,939 President $78,154 $84,946 2025
Junior Achievement Of Southwest VA$302,302 President $82,581 $86,186 2024
One World Goods Inc NY$300,498 Store Manager $59,387 $58,005 2024
Grow Ahead Foundation OR$293,206 Executive Director Board Pre $21,000 $21,702 2023
Native Future ME$286,586 President $62,500 $67,647 2024
Junior Achievement Of The Desert Southwest TX$285,477 President $78,018 $86,847 2023
20 Liters MI$284,894 Executive Director $28,087 $31,336 2024
Jungle Ministry WA$284,502 President/ex $80,422 $77,827 2024
Joycorps Project AR$409,694 Executive Director $52,653 $63,972 2024
Nehemiah Gateway Usa Inc CO$281,973 President $85,000 $88,098 2024
Summit Initiative WA$277,114 Executive Director $120,000 $116,128 2024
Sanabel Microfinance Network Of The $425,004 Executive Director $21,394 $21,394 2023
Hope Border Institute TX$268,242 Executive Director $53,074 $57,385 2024
Be There Ministries VA$266,817 Founder $40,000 $42,979 2023
Go Love SC$427,042 Executive Director $13,200 $15,324 2023
Missions Development International TN$431,475 President $78,116 $91,375 2023
Peri Support Fund Inc MA$432,226 President $32,455 $32,455 2023
Nivas Inc CO$260,322 President/executive Director $82,012 $85,001 2024
House On The Hill Inc KY$256,964 President $86,000 $99,870 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to MA cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to MA cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default65th
Total compensation (D + F), as reported (no adjustments)70th
Reportable pay only (column D), adjusted54th
All sources (D + E + F), adjusted59th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Jeffrey Pelletier) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 37 similarly situated organizations (Same NTEE sector (Q32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $90,424 is reasonable (approximately the 65th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.